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A. On and after the effective date of the ordinance codified in this chapter, as amended, every person receiving any payment for room rental with respect to which a tax is levied under this chapter shall collect the amount of tax imposed from the transient on whom the same is levied or from the person paying for the room rental, at the time payment for the room rental is made.

B. Where the tax has been collected for room rental for thirty days or less and the occupant subsequently completes thirty-one consecutive days of occupancy, the person whose duty it is to collect the tax may return the tax to the occupant or person obligated to pay the tax.

C. If the person whose duty it is to collect the tax has paid the tax over to the city, he or she may, within one year from the date of the payment to the tax collector, and provided he or she has returned the tax to the occupant or person obligated to pay the tax, either take credit for the tax so paid on any subsequent return filed by him or her or file a claim for refund of the tax.

D. The claim may be paid to the person by the tax collector.

E. The taxes required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until remitted as required in Section 3.40.040. (Prior code § 6.12.030)